Notify the registered persons whose aggregate turnover in a financial year does not exceed two crore rupees and who have not furnished the annual return - 47/2019-State Tax - Sikkim SGST
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Annual return compliance option: registered persons below turnover threshold may furnish past years' returns under special procedure. The notification permits registered persons with aggregate turnover not exceeding the prescribed threshold who have not furnished the annual return by the due date to follow a special procedure and have the option to furnish the annual return for the specified financial years; it further provides that a return not furnished before the due date shall be deemed to have been furnished on the due date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Annual return compliance option: registered persons below turnover threshold may furnish past years' returns under special procedure.
The notification permits registered persons with aggregate turnover not exceeding the prescribed threshold who have not furnished the annual return by the due date to follow a special procedure and have the option to furnish the annual return for the specified financial years; it further provides that a return not furnished before the due date shall be deemed to have been furnished on the due date.
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